The Study On The Law Problem Of NPO Information Disclosure

With the establishment of the market economy system, the non-profitorganization has also been a rapid development. Non-profit organizationshas played an active role in various fields. such as, social welfare,charitable aid, student training, health care, scientific research, artsand culture, ecological environment and international cooperation.However, the special nature of the non-profit organization and NPO ’smanagement chaos and corrupt breeding in the development process whichneed to establish the legal systems of information disclosure. It canprovide the basis for the supervision and management of governments,donors and the public. However, The legal system of NPO informationdisclosure is not enough mature and is still in the exploration. Thispaper will analysis of the legal system of the status and lack of NPOinformation disclosure on the basis of previous studies, our current NPOinformation disclosure laws and foreign relevant laws and regulations.Make recommendations to improve the legal system of NPO informationdisclosure in China.The paper is divided into six parts. The introduction part points outthe purpose of this article, In order to solve the defects of NPO and protect the rights of the public, we want to be effective supervisionand management of non-profit organizations. In the supervision andmanagement system, the external monitoring mechanism---the legalsystems of information disclosure can not be missing.The first part studies the concept, characteristics and classificationof non-profit organizations and clears the object of this study. I believethat China’s non-profit organization is to the public interest of societyand not-for-profit. In varying degrees, they are the formal organizationown their independence and autonomy. For the classification of non-profitorganizations, the paper divides social organizations, privatenon-enterprise units and foundations based on our current NPO informationdisclosure laws.The second part studies theoretical bases of information disclosureof non-profit organizations. It is important to improve the legal systemof NPO information disclosure by studying the agent theory, signalingtheory and mutual exchange theory.The third part researches the status and deficiencies of the legalsystem of our NPO information disclosure. There are the legal problemsof non-profit organizations information disclosure in open content, openchannels, disclosure requirements and the responsibility. The fourth part is the study of the foreign legal system of NonprofitOrganizations. Many foreign countries legislation do a perfectspecification on this legal system.The fifth part Puts forward a sound advice for the legal system of ourNPO information disclosure in open content, open channels, disclosurerequirements and the responsibility.The last paragraph of this article is to summarize.